- 學位論文
國際會計準則下財產保險負債風險邊際評估方式實證研究
Risk Margin of General Insurance Liability Research Under IFRS
摘要
國際會計準則委員會公佈之國際會計準則第四號公報已由財團法人中華民國會計研究發展基金會翻譯為我國財務會計準則公報第四十號公報:保險合約之會計處理準則。然而國際會計準則委員會已經草擬國際會計準則第四號公報的第二階段(Phase 2)，要求保險公司的負債必須以公平價值來評價，基於與國際接軌台灣最終應會採用國際會計準則第四號公報第二階段。隨著近年來國際會計準則的改變，針對符合國際會計準則下保險負債的評估與風險邊際的計算愈趨重要，本文主要參考Miccolis R. S. and Heppen D. E. (2010)之文章，Miccolis and Heppen以目前國際會計準則觀點下蒐集近年來相關文獻並統整成符合國際會計準則要求的風險邊際估算模型，故本文以其研究架構、模型、假設套用在台灣的資料，作為業界參考。
關鍵字
風險邊際並列摘要
The International Financial Reporting Standard No.4: Insurance Contracts announced by International Accounting Standards Board has been interpreted by Account Research and Development Foundation as Taiwan Accounting Standard No. 40: Insurance Contract Accounting Standard. However, the Phase 2 of The International Financial Reporting Standard No. 4 has been drafted by International Accounting Standards Board which requests insurers’ liability must be appraised by fair value. To adopt international practices, Taiwan should adopt the International Financial Reporting Standard No. 4 Phase 2 in the long run. With the change of International Accounting Standards in the recent years, we can find that the liability evaluation and risk margin calculation become more important conforming to International accounting standards. The thesis refers to article authored by Miccolis R.S. and Heppen D. E. (2010), digesting relevant articles in recent years and integrating to meet the requirement of risk margin evaluation model under International Accounting Standards, and apply its researching framework, model, assumption into Data collected in Taiwan as a reference for insurance industry.
並列關鍵字
Risk Margin參考文獻
延伸閱讀
- Lai, K. Y. (2011). 國際會計準則第四號公報第二階段草案保險負債衡量及表達之議題探討 [master's thesis, National Taiwan University]. Airiti Library. https://doi.org/10.6342/NTU.2011.00375
- Chan, L. F. S., & Lu, P. J. (2006). 風險值與風險基礎資本破產預測能力之實證研究. 風險管理學報, 8(3), 293-308. https://doi.org/10.30003/JRM.200611.0004
- Lu, R., & Hsiung, L. Y. (2018). 固定比例資產組合保險的績效評估－風險經濟指標的應用. 經濟論文, 46(3), 429-462. https://www.airitilibrary.com/Article/Detail?DocID=1018161x-201809-201810090017-201810090017-429-462
- 郭照榮、陳勤明、宋兆賢、賴麗華（2009）。評估信用保證手續費的新思維：風險中立評價模型與保險精算原理的結合。臺大管理論叢，19(2)，37-55。https://doi.org/10.6226/NTURM2009.19.2.37
- 田易庭（2021）。IFRS 17 and Contractual Service Margin〔碩士論文，國立臺灣大學〕。華藝線上圖書館。https://doi.org/10.6342/NTU202101121